ANALYSIS OF THE FINANCIAL MANAGEMENT PERFORMANCE OF TATAH MOSQUE VILLAGE, BARITO KUALA REGENCY
Main Article Content
Hikmahwati
Alfina Damayanti
Rizky Amelia
The Tatah Mesjid Village Government is obliged to carry out reporting and accountability for the implementation of the Village APBD. The Budget Realization Report shows that the financial performance of the Tatah Mesjid Village Government, Barito Kuala Regency is running well, but the success of the budget performance that has been achieved does not necessarily fully implement the value for money principle (economic, efficient and effective) so it is necessary to measure the achievement of the Village APBD performance. This research aims to measure the financial management performance of the Tatah Mesjid Village Government, Barito Kuala Regency using the value for money concept for the 2020-2022 fiscal year. The research method uses quantitative with a descriptive approach. Data was analyzed using the concept of value for money to measure economic ratios, efficiency and effectiveness. The research results show that the financial performance of the Tatah Mesjid Village government during 2020-2022 for economic measurements consistently shows results >100% with economic criteria. The efficiency measurement for the 2021 fiscal year of 97.07% is included in the efficient criteria because it is between 90-99%, however in 2020 and 2022 the results show inefficiency because the ratio is more than 100%. Measuring the effectiveness of village funds and allocation of village funds shows effective results. However, tax and levy revenue sharing shows less effective results because the ratio is <65%.
Akrama, S. M., Sukirman, A. S., & Yusrianti, E. (2023). Pengukuran Kinerja Ekonomi , Efisiensi , dan Efektivitas pada RSUD Labuang Baji , Provinsi Sulawesi Selatan. AKUNSIKA: Jurnal Akuntansi Dan Keuangan, 4(1), 41–47. http://jurnal.poliupg.ac.id/index.php/akunsika/article/view/3699
Anton, A., Taufik, T., Fitrios, R., & Basri, Y. M. (2023). Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa. Owner: Riset & Jurnal Akuntansi, 7(4), 3721–3729. https://doi.org/https://doi.org/10.33395/owner.v7i4.1956
Fitriyani, I., Fietroh, M. N., & Sahida. (2021). Analisis Value For Money Dalam Menilai Kinerja Keuangan Desa (Studi di Desa Telaga Kecamatan Lenangguar Tahun Anggaran 2016-2020). Jurnal Ekonomi & Bisnis, 9(2), 179–186. https://e-journallppmunsa.ac.id/index.php/jeb/article/view/501/843
Helwani. (2020). Peran perangkat desa dalam pengelolaan dana desa di desa rantaupanjang kiri kecamatan kubu kabupaten rokanhilir provinsi riau. Visioner, 12(2), 341–354. https://doi.org/https://doi.org/10.54783/jv.v12i2.281
Hermain, H., Daulay, A. N., & Enre, D. T. (2020). Analysis Of Value For Money Income Budgets Government Of The City Of Medan. Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam, 4(2), 115–138. https://doi.org/https://doi.org/10.30868/ad.v4i2.843
Hidayati, C., Narastri, M., Alya, Q., Aulia, N. F., & Masfa’ani, R. (2023). Analisis Tingkat Kemandirian Keuangan Pemerintah Desa Cupak Melalui Value For Money. Journal of Innovation Research and Knowledge, 3(6), 1193–1200.
Kariyoto. (2017). Implementasi Value For Money, Input Output Outcome dan Best Value Sebagai Alat Pengukuran Kinerja Sektor Publik. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 11(1), 72–82. https://doi.org/10.32812/jibeka.v11i1.27
Magfiroh, N. (2020). Analisis Penerapan Pengukuran Value For Moneypada Apbdes Dalam Menilai Kinerja Keuangan Pemerintahan Desa (Studi Kasus Pada Desa Parengan Kecamatan Jetis Kabupaten Mojokerto) [Universitas Bhayangkara Surabaya]. http://eprints.ubhara.ac.id/742/1/Skripsi Nurlayli Magfiroh_1612311015_FEB_AK.pdf
Mahmudi. (2019). Manajemen Kinerja Sektor Publik (3rd ed.). UPP STIM YKPN.
Mahsun, M. (2021). Pengukuran Kinerja Sektor Publik (Edisi 2). Tangerang Selatan: Universitas Terbuka. https://pustaka.ut.ac.id/lib/wp-content/uploads/pdfmk/-TM.pdf%22.
Mardiasmo. (2018). Akuntansi sektor publik (Terbaru). CV Andi Offset.
Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa, Pub. L. No. 20 (2018). https://drive.google.com/file/d/1OVKGOjQluF0masV3ornaKbhizPASv57Y/view
Mulyadi, Kamilawati, & Dastini. (2021). Pengukuran Kinerja Keuangan Badan Layanan Umum Menggunakan Prinsip Value For Money Pada Fakultas Ekonomi Universitas Sriwijaya. Jembatan : Jurnal Ilmiah Manajemen, 18(2), 110–119. https://doi.org/10.29259/jmbt.v18i2.14616
Murdiyanto, E. (2020). Metode penelitian kualitatif (Teori dan Aplikasi disertai Contoh Proposal). Lembaga Penelitian dan Pengabdian Pada Masyarakat UPN ”Veteran” Yogyakarta Press. http://eprints.upnyk.ac.id/24095/1/Penelitian Kualitatif -Eko mUrdiyanto.pdf
Nasution, A. S., Lubis, F. A., & Harahap, R. D. (2023). ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN VALUE FOR MONEY PADA DINAS SOSIAL KABUPATEN TAPANULI. JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi, 6(1), 133–152. https://ojs.unik-kediri.ac.id/index.php/jimek/article/view/4754
Perdana, T. A., Budiantoro, R. A., & Putra, F. I. F. S. (2020). Measuring the performance of APBD in the city of Surabaya , analysis of value for money. INOVASI, 16(2), 339–346. https://doi.org/https://doi.org/10.30872/JINV.V16I2.7320
Pratama, D., Lestari, P., & Pratiwi, U. (2022). Faktor-Faktor Yang Mempengaruhi Kinerja Pemerintah Desa Dalam Pengelolaan Dana Desa (Studi Empiris Pada Desa Di Wilayah Kabupaten Banyumas Bagian timur). Students’ Conference On Accounting & Business, 1–16. http://repository.unsoed.ac.id/id/eprint/14516
Purnomo, B. S., & Putri, C. (2018). Akuntabilitas, Transparansi, Pengawasan dan Kinerja Anggaran Berkonsep Value For Money. Jurnal Riset Akuntansi Dan Keuangan, 6(3), 467–480. https://doi.org/10.17509/jrak.v6i3.14886
Sampow, R. R., & Pangkey, R. I. . (2022). Analisis Kinerja Keuangan Dengan Menggunakan Metode Value For Money Pada Badan Keuangan Dan Aset Daerah Kota Bitung. Jurnal Akuntansi Manado (JAIM), 3(2), 261–271. https://doi.org/https://doi.org/10.53682/jaim.v3i2.2755
Sanger, G. W., Manossoh, H., & Korompis, C. W. M. (2023). Evaluation of Financial Performance Using the Value For Money Method in Financial Institutions and Regional Assets in the City of Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 6(2), 1193–1202. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/45919
Seran, M. S. B. (2021). Value For Money : Suatu Analisis Pengaruh Kinerja Pemerintah Desa terhadap Pengelolaan Keuangan Desa pada Desa Subun Bestobe. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 4(1), 94–101. https://doi.org/https://doi.org/10.31334/transparansi.v4i1.1610
Sholikhah, I. M., & Khoiriawati, N. (2022). Pengukuran kinerja keuangan pemerintah desa dengan menggunakan analisis value for money. BUDGETING : Journal of Business, Management and Accounting Volume, 4(1), 38–54. https://doi.org/10.31539/budgeting.v4i1.4132
Siregar, O. K., & Arnita, V. (2023). Analysis Of Village Financial Performance With Revenue Ratio In Pematang Serai Village, Langkat District. 4, 1826–1836. https://jurnal.umsu.ac.id/index.php/insis/article/view/14471
Wahyuni, K. G. (2018). Analisis Realisasi Program Kerja Dinas Pariwisata Kabupaten Gianyar Melalui Pengukuran Value For Money Tahun 2014-2016. Jurnal Pendidikan Ekonomi Undiksha, 10(2), 533. https://doi.org/10.23887/jjpe.v10i2.20102
Yulitiawati, & Rusmidarti. (2021). Analisis Pengukuran Kinerja Organisasi Sektor Publik Dengan Mengunakan Pendekatan Value For Money Di Kabupaten OKU. Jurnal ETAP, 1(2), 91–109. https://drive.google.com/file
